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of <h1>Amendment Clarifies Tax Deductions for Housing Projects Approved 2004-2008 Under Section 80-IB(10) of Income Tax Act</h1> The notification amends a previous directive (S.O. 1898(E)) concerning profits and gains from industrial undertakings under section 80-IB(10) of the Income Tax Act. It specifies that the notification applies to housing projects approved by local authorities between April 1, 2004, and March 31, 2008. This amendment ensures that income from such projects is eligible for deductions under section 80-IB(10) starting from the assessment year 2005-06. The amendment clarifies the applicability of section 80-IB(10) to housing projects approved within the specified timeframe.
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